Calculating a Capital Gain – Current Case Law

Capital Gains Tax (CGT) is payable on the disposal of capital assets that were in the seller’s possession on, or were acquired after, 1 October 2001. In the recent Supreme Court of Appeal (“SCA”) judgement of The Commissioner for the South African Revenue Service v Stepney Investments (Pty) Ltd, the…

http://www.polity.org.za/article/calculating-a-capital-gain-current-case-law-2015-11-25